SHREE SIDDHI PROCESSORS Vs. UNION OF INDIA

JUDGEMENT

(1.) On the appeal being restored to file, it has been taken up for admission on the request of Senior Counsel appearing on behalf of the appellant. There is a pure finding of fact in the present case by the Customs, Excise and Service Tax Appellate Tribunal that there was a clandestine removal of fabrics by the appellant. Statements, under Section 14 of the Central Excise Act, 1944 of the proprietor of the appellant and his clerk and of the buyer were recorded. The Tribunal noticed that the witnesses consistently stated that the appellant had removed fabrics valued at Rs. 22/- per square meter without the payment of duty during the period of dispute. The quantity of fabrics which was removed, was stated by the Proprietor and his clerk in their respective statements. The retraction was only in a reply to the notice to show cause. Moreover, the clerk, who was dealing with excise matters, provided quantitative details of the clandestine removal of fabrics and that statement was not controverted. On this finding of fact, the Tribunal was justified in sustaining the demand of duty and the penalty imposed on the appellant. The Tribunal also noted that in the reply to the notice to show cause, the appellant conceded that the fabrics seized by the Officers, who visited the factory, were in quantities which were in excess over what was accounted in the statutory records. Hence, no substantial question of law would arise. The appeal is dismissed.